State & Local

  • May 13, 2026

    Pact Board OKs Tax Guidance For Delivery Cos., Code Sales

    The Streamlined Sales Tax Governing Board approved a host of additions to the state tax simplification compact it oversees Wednesday, including guidance on tax rules for delivery network companies and codes that are redeemed for products or services.

  • May 13, 2026

    Colo. Panel Kills Corp. Decoupling Bill Under Veto Threat

    Colorado legislation to decouple the state from four of last year's federal corporate tax changes was stalled by a Senate panel at the request of the bill's sponsor, who suggested that Gov. Jared Polis said he would veto the bill.

  • May 13, 2026

    Okla. Revenue Through April Beats Estimates By $393M

    Oklahoma's general revenue collection from July through April outpaced forecasts by $393 million, according to the state's Office of Management and Enterprise Services.

  • May 13, 2026

    Wis. Gov. Signals Budget Compromise With No Tax On Tips

    Wisconsin's governor said a bipartisan deal has been reached with Republican leaders in the Legislature on a budget deal that will include no state tax on tips and overtime pay, as well as some property tax relief.

  • May 13, 2026

    NC Tax Revenue Collection Through March Up $853M

    North Carolina's general revenue from July through March exceeded the same period last fiscal year by $853 million, the Office of the State Controller reported.

  • May 13, 2026

    Minn. Bill Seeks Pharma Marketing Fed Deduction Add-Back

    Minnesota would require pharmaceutical companies to add back their federally deducted business expenses arising from marketing spending under a bill introduced in the state Senate on Wednesday. 

  • May 13, 2026

    Iowa Lawmakers OK Vote For Tax Hike Two-Thirds Approval

    Iowa voters will decide whether to amend the state's constitution to require a two-thirds vote of approval by the state's General Assembly for individual or corporate income tax rate increases under a Senate joint resolution passed by state legislators and sent to the Secretary of State.

  • May 12, 2026

    Judge Won't Toss Boston Property Tax Retaliation Claims

    Boston must face a proposed class action accusing the city of inflating the valuations of some properties after owners appealed their tax bills, a state court judge has ruled.

  • May 12, 2026

    Mamdani Pitches New York Budget With Tax On 2nd Homes

    New York City Mayor Zohran Mamdani unveiled a budget plan Tuesday that seeks to tax high-value second homes in the city, a proposal that will require the approval of state lawmakers, who are locked in protracted talks on their own budget.

  • May 12, 2026

    Fla. Sales Tax Won't Be Affected By Penny Phaseout

    Florida sales tax should be collected on the original sales price, not the price of cash transactions, rounded to the nearest nickel under a bill signed by Republican Gov. Ron DeSantis. 

  • May 12, 2026

    Ohio Bank's Tax Break On Data Processing Denied By Board

    An Ohio bank is liable for sales tax on financial data processing services it purchased, a state board affirmed, applying the true object test to the transactions as directed by the state Supreme Court.

  • May 12, 2026

    Ohio Revenue Through April Beats Estimate By $1B

    Ohio's total revenue from July through April exceeded an estimate by $1 billion, according to the state Office of Budget and Management.

  • May 12, 2026

    Okla. House Overrides Veto Of Gambling Loss Cap Exclusion

    Oklahoma's House of Representatives overrode the governor's veto of a bill that would exempt gambling losses from a cap on itemized deductions for state income tax purposes.

  • May 12, 2026

    Idaho Revenues Through April Up $179M From Forecasts

    Idaho's general fund revenue from July through April exceeded estimates by $179 million, according to the state Division of Financial Management.

  • May 12, 2026

    Ky. Revenue Through April Rises $221M From Last Year

    Kentucky's general fund revenue collection from July through April beat the total from the same period last fiscal year by $221 million, according to the state Department of Revenue.

  • May 11, 2026

    Minn. Justices Challenge County On Hilton Valuation Appeal

    Minnesota's justices quizzed counsel for Hennepin County on Monday on whether its arguments for its preferred method for valuing a Hilton-branded Minneapolis hotel and convention center could be enough to overturn a state tax court decision that adopted the owner's approach.

  • May 11, 2026

    Georgia To Cut Income Tax Rate To 4.99%

    Georgia will lower its income tax rate, increase standard deductions and provide temporary exclusions for tax on some overtime pay and cash tips under legislation signed Monday by Republican Gov. Brian Kemp.

  • May 11, 2026

    NC Justices Asked To Clarify Leandro School Funding Opinion

    The school boards of several low-wealth North Carolina counties are asking the state Supreme Court to elucidate a recent ruling that invalidated nine years of developments in the public school funding case known as Leandro, contending the opinion suggests the court usurped power in its jurisdictional conclusions.

  • May 11, 2026

    Kansas Clarifies Transient Tax Application During World Cup

    Kansas' adoption of a new definition of transient guests will affect who is subject to transient occupancy tax during the FIFA World Cup, the state Department of Revenue said in a notice.

  • May 11, 2026

    Broadway Shows Freed From NYC Rent Tax On Billboards

    Operators of four Broadway musicals don't owe New York City's commercial rent tax on billboard advertisements that they paid third-party entities to run because the operators didn't use the billboards, a city administrative law judge determined.

  • May 11, 2026

    Ind. Revenue Through April $1.3B Better Than Forecast

    Indiana's general fund revenue collection from July through April beat estimates by $1.3 billion, according to the State Budget Agency.

  • May 11, 2026

    Calif. Revenue Through April Beats Estimate By $12B

    California's general fund revenue from July through April outpaced a forecast by $12 billion, according to the state controller's office.

  • May 11, 2026

    Ga. Allows Review Of Tax Records For Unclaimed Property

    Georgia authorized its Department of Revenue to review tax records to verify the identity of owners of unclaimed property under a bill signed by Gov. Brian Kemp.

  • May 08, 2026

    NC Senate Bill Seeks Tax On 'Harmful Materials' Vendors

    North Carolina would impose an excise tax on vendors of materials that are deemed to be harmful to minors under a bill introduced in the state Senate.

  • May 08, 2026

    Securities Co. Asks NY Court To Source Receipts To Investors

    A securities company asked a New York state appeals court to reverse a tribunal decision that said its receipts must be sourced to the locations of institutional intermediaries, such as investment advisers, rather than where underlying investors were located.

Expert Analysis

  • How AI May Reshape The Future Of Adjudication

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    As discussed at a recent panel at Texas A&M, artificial intelligence will not erase the human element of adjudication in the next 10 to 20 years, but it will drive efficiencies that spur private arbiters to experiment, lead public courts to evolve and force attorneys to adapt, says Christopher Seck at Squire Patton.

  • When Legal Advocacy Crosses The Line Into Incivility

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    As judges issue sanctions for courtroom incivility, and state bars advance formal discipline rules, trial lawyers must understand that the difference between zealous advocacy and unprofessionalism is not just a matter of tone; it's a marker of skill, credibility and potentially disciplinary exposure, says Nate Sabri at Perkins Coie.

  • Attacks On Judicial Independence Tend To Manifest In 3 Ways

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    Attacks on judicial independence now run the gamut from gross (bald-faced interference) to systemic (structural changes) to insidious (efforts to undermine public trust), so lawyers, judges and the public must recognize the fateful moment in which we live and defend the rule of law every day, says Jim Moliterno at Washington and Lee University.

  • Section 899 Could Be A Costly Tax Shift For US Borrowers

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    Intended to deter foreign governments from applying unfair taxes to U.S. companies, the proposal adding new Section 899 to the Internal Revenue Code would more likely increase tax burdens on U.S. borrowers than non-U.S. lenders unless Congress limits its scope, says Michael Bolotin at Debevoise.

  • Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use

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    The recent revelation that a handful of questions from the controversial California bar exam administered in February were drafted using generative artificial intelligence demonstrates the continued importance of disclosure for attorneys who use AI tools, say attorneys at Troutman.

  • Del. Corporate Law Rework May Not Stem M&A Challenges

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    While Delaware's S.B. 21 introduced significant changes regarding controllers and conflicted transactions by limiting what counts as a controlling stake and improving safe harbors, which would seem to narrow the opportunities to challenge a transaction as conflicted, plaintiffs bringing shareholder derivative claims may merely become more resourceful in asserting them, say attorneys at Debevoise.

  • In 2nd Place, Va. 'Rocket Docket' Remains Old Reliable

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    The U.S. District Court for the Eastern District of Virginia was again one of the fastest civil trial courts in the nation last year, and an interview with the court’s newest judge provides insights into why it continues to soar, says Robert Tata at Hunton.

  • Getting One Right: SALT In Review

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    From a New York taxpayer's victory on appeal to a proposed administrative change in Louisiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Attorneys Can Become Change Agents For Racial Equity

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    As the administration targets diversity, equity and inclusion efforts and law firms consider pulling back from their programs, lawyers who care about racial equity and justice can employ four strategies to create microspaces of justice, which can then be parlayed into drivers of transformational change, says Susan Sturm at Columbia Law School.

  • Adapting To Private Practice: From US Attorney To BigLaw

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    When I transitioned to private practice after government service — most recently as the U.S. attorney for the Eastern District of Virginia — I learned there are more similarities between the two jobs than many realize, with both disciplines requiring resourcefulness, zealous advocacy and foresight, says Zach Terwilliger at V&E.

  • The Ins And Outs Of Consensual Judicial References

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    As parties consider the possibility of judicial reference to resolve complex disputes, it is critical to understand how the process works, why it's gaining traction, and why carefully crafted agreements make all the difference, say attorneys at Pillsbury.

  • The BigLaw Settlements Are About Risk, Not Profit

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    The nine Am Law 100 firms that settled with the Trump administration likely did so because of the personal risk faced by equity partners in today's billion‑dollar national practices, enabled by an ethics rule primed for modernization, says Adam Forest at Scale.

  • Power To The Paralegals: An Untapped Source For Biz Roles

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    Law firms looking to recruit legal business talent should consider turning to paralegals, who practice several key skills every day that prepare them to thrive in marketing and client development roles, says Vanessa Torres at Lowenstein Sandler.

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